If you wish to report to IRS that you were misclassified as an independent contractor, and you wish to correct your Social Security credits for the period of time you were misclassified, then you should submit Form SS8 for a determination.
Once you have a determination from the IRS that you were misclassified as a contractor, or you have filed it and have not received a response, then you can file Form 8919 for the applicable years.
IRS Form 8919, "Uncollected Social Security and Medicare Tax on Wages," is used by workers to report their share of these taxes when they are misclassified as independent contractors (received a 1099-MISC) but are actually employees. It ensures proper social security/Medicare credit without paying the full self-employment tax. You need to be able to check one of the reason codes on the form in order to file it.
See also this California EDD webpage.
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